Benefits that can be purchased on a pre-tax basis through Cafeteria plans. Only employer sponsored benefits that meet IRS deductible rules qualify for the plan such as: 

• Dependent Care Account 
• Medical Reimbursement Account 
• Premium Account
• Medical Insurance 
• Dental Insurance 
• Vision Insurance 
• Accident Insurance 
• Cancer insurance 
• Intensive Care Insurance 
• Hospital Indemnity Insurance 
• Short & Long Term Disability 
• Employee Group Term Life Insurance 
• Accidental Death & Dismemberment (AD&D) 

For the employer...

• Pleases your employees with medical reimbursement and child care reimbursement. 
• Incurs little or no cost.
• You may actually generate tax savings. 
• Controls the cost of medical & insurance benefits. 
• Attracts and retains quality employees desiring benefit coverage. 

• Enjoys a higher spendable income.
• Saves taxes on applicable expenses.
• Allows purchase of additional desirable or necessary insurance.
• Has a very low risk since contributions are determined before participating. 

1. The employer offers the plan to all eligible employees.
2. Each employee's participation is purely voluntary. 
3. Employees complete an AGREEMENT TO PARTICIPATE. This agreement helps the employee determine the payroll deductions for supplemental insurance and any contribution to be placed into the medical savings account during the plan year. 
4. Each pay period this amount is deducted from the employee's pay prior to deducting federal income tax and social security tax. 
5. The amount is placed into a checking account the employer has opened for the plan. 
6. As applicable expenses occur, the employee is reimbursed with the monies in his or her account.